Ohio Couple Charged With Tax Evasion

HARRISBURG - The United States Attorney's Office for the Middle District of Pennsylvania announced that tax evasion charges were filed yesterday against the owners of a cemetery business in Pennsylvania and Ohio.

According to U.S. Attorney Peter Smith, Theodore Martin, age 51, and his wife, Arminda Martin, age 44, of Ravenna, Ohio, operated three cemeteries, including Suburban Memorial Gardens in Dover, Pennsylvania, and Grandview Memorial Park and Fairview Memorial Park in Ohio.  The Martins failed to report to the IRS all the income they received from the operations of the cemeteries located in Ohio. The Martins formerly resided in York County, Pennsylvania.

The investigation was conducted by the Internal Revenue Service, Criminal Investigations, and is assigned to Assistant U.S. Attorney Joseph J. Terz.

Indictments and Criminal Informations are only allegations. All persons charged are presumed to be innocent unless and until found guilty in court.

A sentence following a finding of guilt is imposed by the Judge after consideration of the applicable federal sentencing statutes and the Federal Sentencing Guidelines.

The maximum penalty under federal law is five years of imprisonment, a term of supervised release following imprisonment, and a fine. Under the Federal Sentencing Guidelines, the Judge is also required to consider and weigh a number of factors, including the nature, circumstances and seriousness of the offense; the history and characteristics of the defendant; and the need to punish the defendant, protect the public and provide for the defendant's educational, vocational and medical needs. For these reasons, the statutory maximum penalty for the offense is not an accurate indicator of the potential sentence for a specific defendant.

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